a federal republic divided into26 administrative districts known as cantons. Both the federal government and the cantonal governments may levy taxes in Switzerland – and so, too, may municipalities, a levy known as the communal tax.
Before the new decision such purchase was forbidden for foreigners. China Switzerland FTA June 2014 The free trade agreement, FTA, which was signed between the two countries on July 6, 2013 will enter into force on July 1, 2014. In 2013 China was the largest buyer of Swiss industrial produc...
ForForeigners working in Singapore, the following conditions are also applicable to the taxability of their income in Singapore: If you work in Singapore for60 days or lessin a calendar year, you will be exempt from tax on your earnings here. This exemption does not apply to non-resident co...
foreignersvisa statusresidence permittaxationSwitzerlandWe investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their ...
living full time in Colombia who do not file taxes in Colombia. This is even though they are likely required to file. Be aware that there are penalties, which can be quite stiff, for failing to file if you are required to, even if you don’t have to pay taxes but do file tax ...
There is an extensive literature investigating this topic. In Switzerland, Kirchgässner and Pommerehne (1996) find that tax competition between cantons over income tax has some influence on the choice of residence of the richest taxpayers. Using municipal data, Liebig, Puhani, and Sousa-Poza (...
The group behind the initiative had suggested paying 2,500 Swiss francs ($2,500/2,300 euros) a month to each adult and 625 francs for each child. Such a sum, however, would hardly cover basic living costs in Switzerland, which is one of the world's priciest nations where the median ...
Tax incentives which are available for investment in encouraged sectors do not apply to other income earned by a company (except for income which directly relates to the incentivised activities such as disposal of scrap), which is broadly defined. Of note, the availability/benefits of tax ...
Where tax exemptions for foreigners exist, the process should not be cumbersome and lengthy. Registration Process for Foreign Investors – Clear registration process with low latency where required for foreign investors. 2. Foreign Exchange Market Structure FX Liquidity and Investability – "...
We investigate the relationship between income tax rate variation and internal migration for the unique case of Switzerland, whose system of determining tax rates primarily at the community level results in enough variation to permit analysis of their influence on migration. Specifically, using Swiss ...